HIV/AIDS treatment is costly. Lesotho as a resource–limited country depends mostly on donor funding for HIV/AIDS treatment and care. Knowledge of how much was spent on treatment of HIV/AIDS was lacking. This leads to overstocking of some ART medicines resulting in expiry. Sufficient funds need to be secured for the treatment programme. The main objective of the study is to assess the cost of antiretroviral medication treatments, by specifically assessing the cost of antiretroviral regimens, antiretroviral side effects, and the cost of medicines used for prophylaxis and treatment of opportunistic infections as well as the cost of monitoring laboratory tests and dietary supplements. The study engaged both public and private ART clinics in the Maseru District in Lesotho. The study population consisted of 1 424 patients and study period was between 12 and 56 months from January 2004 to August 2008. Retrospective observational method was used. The cost for HIV/AIDS treatment comprised the cost of antiretroviral medicines and those used for their side effects, opportunistic infections (OI) prophylaxis and treatment, dietary supplements as well as monitoring laboratory tests. Prescribed daily dose (PDD) was used to calculate the cost of all the medicines used. To determine significant differences in average costs for various regimens d– values were used, while a cost/prevalence index was used to determine whether the cost was worth spending on the population or not. Cost–effectiveness ratio was also utilized in order to assess whether the cost born was worth the benefit. The main findings revealed that regimens 1a (stavudine/lamivudine/nevirapine) and 1c (zidovudine/lamivudine/nevirapine) were the least expensive (cost/prevalence index of 0.6 and 0.7 respectively). Regimens containing efavirenz were found to be more expensive than those containing nevirapine (cost/prevalence index of 1.2 and 1.7 respectively). When using d–values, there was a significant difference between the cost of regimens 1a and 1b, 1a and 1d, 1c and 1d and the information could be used for regimen switching decisions. Increase in CD4 cell count was more in stavudine–based regimens than in zidovudine–based regimens, which cost less per treatment. Cost effectiveness ratio was lower in 1a with R9.42/1cell/mm3 of CD4 cell count increase, and the highest was 1d with R31.77/1cell/mm3 of CD4 cell count increase. Therefore it was concluded that stavudine–based regimens are less costly as they have the lowest cost– effectiveness ratio in the Lesotho clinic environment. / Thesis (M.Pharm. (Pharmacy Practice))--North-West University, Potchefstroom Campus, 2011.

HIV/AIDS treatment is costly. Lesotho as a resource–limited country depends mostly on donor funding for HIV/AIDS treatment and care. Knowledge of how much was spent on treatment of HIV/AIDS was lacking. This leads to overstocking of some ART medicines resulting in expiry. Sufficient funds need to be secured for the treatment programme. The main objective of the study is to assess the cost of antiretroviral medication treatments, by specifically assessing the cost of antiretroviral regimens, antiretroviral side effects, and the cost of medicines used for prophylaxis and treatment of opportunistic infections as well as the cost of monitoring laboratory tests and dietary supplements. The study engaged both public and private ART clinics in the Maseru District in Lesotho. The study population consisted of 1 424 patients and study period was between 12 and 56 months from January 2004 to August 2008. Retrospective observational method was used. The cost for HIV/AIDS treatment comprised the cost of antiretroviral medicines and those used for their side effects, opportunistic infections (OI) prophylaxis and treatment, dietary supplements as well as monitoring laboratory tests. Prescribed daily dose (PDD) was used to calculate the cost of all the medicines used. To determine significant differences in average costs for various regimens d– values were used, while a cost/prevalence index was used to determine whether the cost was worth spending on the population or not. Cost–effectiveness ratio was also utilized in order to assess whether the cost born was worth the benefit. The main findings revealed that regimens 1a (stavudine/lamivudine/nevirapine) and 1c (zidovudine/lamivudine/nevirapine) were the least expensive (cost/prevalence index of 0.6 and 0.7 respectively). Regimens containing efavirenz were found to be more expensive than those containing nevirapine (cost/prevalence index of 1.2 and 1.7 respectively). When using d–values, there was a significant difference between the cost of regimens 1a and 1b, 1a and 1d, 1c and 1d and the information could be used for regimen switching decisions. Increase in CD4 cell count was more in stavudine–based regimens than in zidovudine–based regimens, which cost less per treatment. Cost effectiveness ratio was lower in 1a with R9.42/1cell/mm3 of CD4 cell count increase, and the highest was 1d with R31.77/1cell/mm3 of CD4 cell count increase. Therefore it was concluded that stavudine–based regimens are less costly as they have the lowest cost– effectiveness ratio in the Lesotho clinic environment. / Thesis (M.Pharm. (Pharmacy Practice))--North-West University, Potchefstroom Campus, 2011.

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011

In South Africa issues regarding the dissatisfactory delivery of low-cost housing developments are well known. Low-cost housing has generally been delivered in a manner which attempts to address housing backlogs, instead of focussing on establishing quality environments and sustainable communities. In order to address the current deficient approaches to low-cost residential development, a literature and empirical investigation was conducted with the purpose of exploring the South African status quo. Issues for improvement were researched within the existing knowledge base. The literature reviewed for this study encompassed government literature, policies and legislation as well as work from both national and international authors from a variety of fields, given the diverse nature and multiple impacts related to housing development. These literary works provided evidence to the conclusions drawn and informed the recommendations made accordingly. The empirical research conducted included several structured interviews, the distribution of questionnaires and the evaluation of various South African case studies. Empirical results added a quantitative measure to the evidence provided by the literature study and thus offered further conclusions and recommendations. The recommendations made were categorised according to their contribution to planning, management and design. It is believed that the adoption of these preliminary recommendations may greatly improve the housing delivery process and quality of life experienced by low-income beneficiaries. The issues covered in this study include research, conclusions and recommendations on: * Investigating the South African status quo with regard to housing policies and legislature. * Identifying the merits of historical theoretical models and their value in modern day housing development. * Discussing the importance of a locally focussed development approach with regard to the role of local municipalities versus provincial authorities in low-cost residential development. * Identifying the value of low-cost housing in local economic development and sustainable socio-economic growth. * Discussing the role of community participation in delivering sustainable neighbourhoods and communities. * Investigating the need for higher density development with specific reference to the integration of various housing typologies. * Exploring the relevance and benefits of alternative construction materials in low-cost residential development. * Exploring the informal backyard rental sector. * Exploring the approaches followed in South African case studies of varying successes in various provinces. It should be noted that the research conducted for this study, the conclusions drawn and the recommendations made provide substantial value, but are all mainly provided as preliminary concepts to be elaborated in a future PhD study. / Thesis (MArt et Scien (Urban and Regional Planning))--North-West University, Potchefstroom Campus, 2013

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011

In South Africa issues regarding the dissatisfactory delivery of low-cost housing developments are well known. Low-cost housing has generally been delivered in a manner which attempts to address housing backlogs, instead of focussing on establishing quality environments and sustainable communities. In order to address the current deficient approaches to low-cost residential development, a literature and empirical investigation was conducted with the purpose of exploring the South African status quo. Issues for improvement were researched within the existing knowledge base. The literature reviewed for this study encompassed government literature, policies and legislation as well as work from both national and international authors from a variety of fields, given the diverse nature and multiple impacts related to housing development. These literary works provided evidence to the conclusions drawn and informed the recommendations made accordingly. The empirical research conducted included several structured interviews, the distribution of questionnaires and the evaluation of various South African case studies. Empirical results added a quantitative measure to the evidence provided by the literature study and thus offered further conclusions and recommendations. The recommendations made were categorised according to their contribution to planning, management and design. It is believed that the adoption of these preliminary recommendations may greatly improve the housing delivery process and quality of life experienced by low-income beneficiaries. The issues covered in this study include research, conclusions and recommendations on: * Investigating the South African status quo with regard to housing policies and legislature. * Identifying the merits of historical theoretical models and their value in modern day housing development. * Discussing the importance of a locally focussed development approach with regard to the role of local municipalities versus provincial authorities in low-cost residential development. * Identifying the value of low-cost housing in local economic development and sustainable socio-economic growth. * Discussing the role of community participation in delivering sustainable neighbourhoods and communities. * Investigating the need for higher density development with specific reference to the integration of various housing typologies. * Exploring the relevance and benefits of alternative construction materials in low-cost residential development. * Exploring the informal backyard rental sector. * Exploring the approaches followed in South African case studies of varying successes in various provinces. It should be noted that the research conducted for this study, the conclusions drawn and the recommendations made provide substantial value, but are all mainly provided as preliminary concepts to be elaborated in a future PhD study. / Thesis (MArt et Scien (Urban and Regional Planning))--North-West University, Potchefstroom Campus, 2013

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

The national electricity utility in South Africa, Eskom, is currently under pressure to supply the increasing demand for electricity on a national level. To address this problem in the short term, Eskom partially funds load management and energy efficiency projects. In the meantime, Eskom is also increasing their generation capacity through the erection of new power stations. To finance these capital projects, sharp tariff increases, higher than inflation, are levied, resulting in higher operating expenditures for the consumers. These increased tariffs are especially affecting industrial institutions. Large industries are therefore willing participants in the partially Eskom funded electricity savings programme that hold benefits for both parties. One of these large industries is the Mining Sector. This sector is an energy intensive group and consumes up to 15% of Eskom’s total output. The refrigeration and pumping systems used in the sectors are two of the major electricity consumers. As part of Eskom’s Demand Side Management (DSM) initiative, an electrical energy savings project was implemented in the deep mines’ chilled water systems. The cooling system is optimally controlled to ensure less underground water usage. This ensures that less water is pumped out by the dewatering system, reducing electrical energy usage. A variety of components, such as refrigeration and energy recovery depend on chilled water to function properly. Every relevant component was simulated and the verification of results was done through correlations with process data obtained from the mine. The simulation results showed acceptable error margins that would not influence accuracy. Two sites where a water supply optimisations project was implemented were selected as case studies. In both case studies, thermal results of the refrigeration and cooling system showed a reduction in cooling effectiveness. In case study A, the energy recovery components showed negative results. All of the results were converted to electrical energy costs to enable comparison. Constraints were evident during deep mine water supply optimisation. These were determined and the thermal effects were simulated. This study enabled basic quantifications of environmental impact and also determining project cost savings. The studies showed that positive and negative effects can be brought on in the mining systems with the reduction in chilled water use. In some cases the cooling system components showed a decrease in cooling effectiveness, but exhibited electrical energy savings. This impact was during periods where no personnel were underground in the working area. In conclusion the study also showed that cost savings resulting from the reduced chilled water are substantially higher than negative financial losses seen on the other components. / MIng (Electrical and Electronic Engineering), North-West University, Potchefstroom Campus, 2014

The national electricity utility in South Africa, Eskom, is currently under pressure to supply the increasing demand for electricity on a national level. To address this problem in the short term, Eskom partially funds load management and energy efficiency projects. In the meantime, Eskom is also increasing their generation capacity through the erection of new power stations. To finance these capital projects, sharp tariff increases, higher than inflation, are levied, resulting in higher operating expenditures for the consumers. These increased tariffs are especially affecting industrial institutions. Large industries are therefore willing participants in the partially Eskom funded electricity savings programme that hold benefits for both parties. One of these large industries is the Mining Sector. This sector is an energy intensive group and consumes up to 15% of Eskom’s total output. The refrigeration and pumping systems used in the sectors are two of the major electricity consumers. As part of Eskom’s Demand Side Management (DSM) initiative, an electrical energy savings project was implemented in the deep mines’ chilled water systems. The cooling system is optimally controlled to ensure less underground water usage. This ensures that less water is pumped out by the dewatering system, reducing electrical energy usage. A variety of components, such as refrigeration and energy recovery depend on chilled water to function properly. Every relevant component was simulated and the verification of results was done through correlations with process data obtained from the mine. The simulation results showed acceptable error margins that would not influence accuracy. Two sites where a water supply optimisations project was implemented were selected as case studies. In both case studies, thermal results of the refrigeration and cooling system showed a reduction in cooling effectiveness. In case study A, the energy recovery components showed negative results. All of the results were converted to electrical energy costs to enable comparison. Constraints were evident during deep mine water supply optimisation. These were determined and the thermal effects were simulated. This study enabled basic quantifications of environmental impact and also determining project cost savings. The studies showed that positive and negative effects can be brought on in the mining systems with the reduction in chilled water use. In some cases the cooling system components showed a decrease in cooling effectiveness, but exhibited electrical energy savings. This impact was during periods where no personnel were underground in the working area. In conclusion the study also showed that cost savings resulting from the reduced chilled water are substantially higher than negative financial losses seen on the other components. / MIng (Electrical and Electronic Engineering), North-West University, Potchefstroom Campus, 2014